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Issues:
1. Duty refund claim rejection based on warranty period and duty burden passing. 2. Interpretation of Notification No. 80-Cus., dated 29-8-1970 regarding warranty and duty exemption. 3. Unjust enrichment aspect and reliance on Chartered Accountants' Certificate. Analysis: 1. The appellants imported capital equipment in 1993, faced issues in 1996, and received free replacement parts in 1997. The duty refund claim was rejected due to the belief that the replacement was outside the warranty period and uncertainty about duty burden passing to the customer. 2. The Tribunal analyzed Notification No. 80-Cus., dated 29-8-1970, which exempts duty for component parts supplied free under warranty within the warranty period. The appellants' claim was rejected based on the replacement's timing and warranty validity. The Tribunal found that since the parts were supplied free by the foreign manufacturer, they were covered by warranty, emphasizing the importance of established trade practices in determining warranty periods. 3. Regarding unjust enrichment, the appellants provided a Chartered Accountants' Certificate to show duty burden non-passing. The Tribunal remanded the matter to the original authority for a fresh review on unjust enrichment, considering the Certificate and other evidence. The decision was influenced by the Tribunal's previous judgments and the need for a thorough examination of the duty burden passing aspect. This judgment clarifies the criteria for duty refund claims related to warranty periods, duty exemptions under specific notifications, and the burden of proof in unjust enrichment cases. The Tribunal's decision highlights the significance of trade practices, warranty terms, and proper documentation in resolving such customs disputes.
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